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PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS
12 Months Ended
Jun. 26, 2022
PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS [Abstract]  
PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS
NOTE B - PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS:


Property, and plant and equipment consist of the following (in thousands):


Estimated
Useful Lives
 
June 26,
2022
   
June 27,
2021
 
               
Equipment, furniture and fixtures
3 - 7 yrs
 
$
1,080
   
$
1,021
 
Software
5 yrs
   
792
     
792
 
Leasehold improvements
10 yrs or lease term, if shorter
   
472
     
472
 
       
2,344
     
2,285
 
Less:  accumulated depreciation/amortization
     
(1,979
)
   
(1,840
)
        
$
365
   
$
445
 


Depreciation and amortization expense for property, plant and equipment was approximately $140 thousand and $131 thousand for the fiscal years ended June 26, 2022 and June 27, 2021, respectively.


Intangible assets consist of the following (in thousands):

     
June 26,
2022
   
June 27,
2021
 

Estimated
Useful Lives
 
Acquisition
Cost
   
Accumulated
Amortization
   
Net
Value
   
Acquisition
Cost
   
Accumulated
Amortization
   
Net
Value
 
                                       
Trademarks and tradenames
10 years
 
$
279
   
$
(233
)
 
$
46
   
$
278
   
$
(209
)
 
$
69
 
Name change
15 years
   
70
     
(35
)
   
35
     
70
     
(30
)
   
40
 
Prototypes
5 years
   
170
     
(19
)
   
151
     
74
     
     
74
 
           
$
519
   
$
(287
)
 
$
232
   
$
422
   
$
(239
)
 
$
183
 


Amortization expense for intangible assets was approximately $47 thousand and $36 thousand for the fiscal years ended June 26, 2022 and June 27, 2021, respectively.